after 1.1.2000.
But in the case of units which have already
commenced commercial production, set up or
taken effective steps to set up industrial units ... acquired the
necessary plant machinery provided that the unit
"commences commercial production on or before
31st day of December, 2000", the following shall
Commercial Production.''
The term "Commercial Production" is defined as
under in the Petroleum Tax Guide :-
"Commercial Production" means production ... sale. The date of
commencement of commercial production will be
the date when commercial production commences
from a field and the date of commencement
contains a provision to the effect that the project,
which had commenced commercial production by 31.03.2017 as
per the timeline in the approved ... benefit of Bihar Industrial
Incentive Policy, 2011 would have to commence commercial
production by 31.03.2017 and would have to submit their option
respective
original notification was given. The Petitioner‟s first unit commenced
commercial production from 20.04.2009 and the second unit from
14.04.2014. The Petitioner submits that ... benefit of exemption under the Industrial Policy, 2007,
inadvertently, after commencing commercial production from
20.04.2009 the Petitioner started claiming excise duty benefit pursuant
avail rebate of the Uttar Pradesh Tax facility. They
11
had commenced commercial production before coming into effect of
the impugned notification on 14th October ... said respondent at Raibareli and it had commenced
commercial production from 14th December, 1998. As the said
respondent had complied with all the conditions specified
steps
and start commercial production. The stipulated
time for taking effective steps shall be two years
and commercial production shall commence within
four years with ... taking
effective steps and commencing commercial
production was extended. The four years as
contemplated for commercial production would lapse
on 08/09/2014 and maximum
notification was applicable only to the New Industrial Units, which has commenced commercial production after 24.12.1997.
6. The appellant in WA 219/2002 (petitioner ... while the unit at Agartala commenced production with effect from 29.11.1999, the Unit at Guwahati commenced production with effect from 17.11.2000.
The appellant in WANo
made between "Commercial
Production" and "Trial Production". Though the term
"commercial production" is not defined in this notification ... with the term "Trial
Production" Trial Production is followed by commercial
production. Trial Production is the production during the
process of commissioning
that an industry could be taken to have commenced only when it commenced the "commercial production". In that behalf, Clause ... following sentences:
The deferral/waiver period will commence from the date of commencement of the commercial production after the completion of the envisaged project. Such
operation with the commencement of commercial production. Having considered all these matters, it was held that the commercial production had started in assessment year ... managed to log a production of 9430 MT of crude oil.
4.2 Thus, it was held that commercial production commenced in the previous year relevant
